29
CALIFORNIA TAX CREDIT ALLOCATION COMMITTEE 915 Capitol Mall, Suite 485 MEMBERS Sacramento, CA 95814 BILL LOCKYER, CHAIRMAN p (916) 654-6340 State Treasurer f (916) 654-6033 JOHN CHIANG [email protected] State Controller www.treasurer.ca.gov/ctcac ANA J. MATOSANTOS Director of Finance EXECUTIVE DIRECTOR William J. Pavão DATE: January 25, 2013 TO: Tax Credit Applicants FROM: William J. Pavao, Executive Director RE: Methodology for Determining Rural Status of Project Site Under California law, the Tax Credit Allocation Committee (TCAC) must set aside twenty percent (20%) of all annual nine percent (9%) federal credits for projects in rural areas (Revenue and Taxation Code 23610.5(j)(5) and Health and Safety Code 50199.20). Additionally, TCAC regulations require that all projects in rural areas compete for credits in this rural set-aside, with certain limited exceptions (CCR Section 10315(c)). Therefore, all applicants for 9% tax credits must document to the Committee’s satisfaction the rural or non-rural status of the project. “Rural area” is defined in State statute, Health and Safety Code Section 50199.21 as an area that satisfies one of three criteria on January 1 of the calendar year in question. There are two methodologies for determining a project’s rural status for TCAC applications: 1) The project must pass one of the three steps provided in this memo and detailed in Health and Safety Code Section 50199.21: Step 1: Non-metropolitian Counties Step 2: Rural Housing Service (RHS) Eligible Area Step 3: Small City Status 2) The applicant must provide a current letter from the USDA Rural Housing Services’ California State Office that the project is in an RHS Section 515 eligible area (TCAC Regulation Section 10322(i)(9)). Continue reading for complete instructions on determining rural status via the three steps under the first methodology. Please also see the attached Exhibits: Exhibit A: USDA Section 515 Designated Places List Exhibit B: Department of Finance 2012 Population Estimates (as available on January 1, 2013) Exhibit C: Health and Safety Code Section 50199.21 1

CALIFORNIA TAX CREDIT ALLOCATION COMMITTEE · Santa Cruz Ben Lomond Santa Cruz Felton Santa Cruz Watsonville Shasta Cottonwood Sierra Loyalton Siskiyou Mt. Shasta ... Amador Ione

  • Upload
    haque

  • View
    222

  • Download
    0

Embed Size (px)

Citation preview

CALIFORNIA TAX CREDIT ALLOCATION COMMITTEE

915 Capitol Mall, Suite 485 MEMBERS

Sacramento, CA 95814 BILL LOCKYER, CHAIRMAN p (916) 654-6340 State Treasurer

f (916) 654-6033 JOHN CHIANG [email protected] State Controller

www.treasurer.ca.gov/ctcac ANA J. MATOSANTOS

Director of Finance

EXECUTIVE DIRECTOR

William J. Pavo

DATE: January 25, 2013

TO: Tax Credit Applicants

FROM: William J. Pavao, Executive Director

RE: Methodology for Determining Rural Status of Project Site

Under California law, the Tax Credit Allocation Committee (TCAC) must set aside twenty percent (20%) of all annual nine percent (9%) federal credits for projects in rural areas (Revenue and Taxation Code 23610.5(j)(5) and Health and Safety Code 50199.20). Additionally, TCAC regulations require that all projects in rural areas compete for credits in this rural set-aside, with certain limited exceptions (CCR Section 10315(c)). Therefore, all applicants for 9% tax credits must document to the Committees satisfaction the rural or non-rural status of the project.

Rural area is defined in State statute, Health and Safety Code Section 50199.21 as an area that satisfies one of three criteria on January 1 of the calendar year in question. There are two methodologies for determining a projects rural status for TCAC applications:

1)The project must pass one of the three steps provided in this memo and detailed in Health and Safety Code Section 50199.21:

Step 1: Non-metropolitian Counties Step 2: Rural Housing Service (RHS) Eligible Area Step 3: Small City Status

2)The applicant must provide a current letter from the USDA Rural Housing Services California State Office that the project is in an RHS Section 515 eligible area (TCAC Regulation Section 10322(i)(9)).

Continue reading for complete instructions on determining rural status via the three steps under the first methodology. Please also see the attached Exhibits:

Exhibit A: USDA Section 515 Designated Places List

Exhibit B: Department of Finance 2012 Population Estimates (as available on January 1, 2013)

Exhibit C: Health and Safety Code Section 50199.21

1

mailto:[email protected]:50199.21http:50199.21http:50199.21http:50199.20

Step 1: Non-metropolitan Counties

Projects in non-metropolitan areas are considered rural. Under the current definition of metropolitan statistical area established by the US Office of Management and Budget effective in 2010 and still effective as of January 1, 2013, 21 of Californias 58 counties qualify as non-metropolitan. Projects located in the following counties are not required to provide documentation of rural status, and will be considered rural applicants:

Alpine Humboldt Modoc Tehama Amador Inyo Mono Trinity Calaveras Lake Nevada Tuolumne Colusa Lassen Plumas Del Norte Mariposa Sierra Glenn Mendocino Siskiyou

Step 2: Rural Housing Service (RHS) Eligible Area

Beyond the 21 counties listed above, areas eligible for the RHS Section 515 program are also considered rural.

The USDA Rural Development website has a list of eligible areas known as the Section 515 Designated Places List. Per TCAC Regulation Section 10315(c) and in compliance with Health and Safety Code Section 50199.21, an area is eligible under the Section 515 program on January 1 of the calendar year in question if it resides on the Section 515 Designated Places List effective on the prior September 30.

For 2013, the effective list is the 2012 Designated Places List included in Exhibit A of this memo.

Please note, the Designated Places List does not contain every area eligible for Section 515 funding; certain areas not on the list may still be eligible for Section 515 funding. For that reason, TCAC applicants should confirm Section 515 status with the USDA Rural Housing Services California State Office directly.

For 2013 TCAC applications, proceed as follows:

1)Check your projects location against locations on the 2012 Designated Places List. 2) In Tab 3 of the application, submit a printout of the page in the designated places list with

the location of your project highlighted, and evidence of your projects location within the designated place.

3) If your projects location is not listed on the 2012 Designated Places List, confirm with USDA Rural Housing Services California State Office that the area is indeed not eligible for Section 515 funding (contact information listed at end of this memo).

2

http:50199.21

Step 3: Small City Status

If neither Steps 1 or 2 result in a rural determination, a project site may be rural if it is within or adjoining a small city, subject to limitations detailed below:

If the project site is within or adjoins an incorporated city, refer to the State Department of Finances Report E-1 January 1, 2011 and 2012 Population Estimates included in Exhibit B of this memo. Check the citys latest population estimate. If located in an incorporated city of 40,000 or less, or in the unincorporated area adjoining that small city, the project may be considered rural if the projects census tract is not designated as an urbanized area or part of an urbanized area. Note that the states statutory definition specifies urbanized areas.

Refer to the 2010 Census Data located at the American FactFinder at the U.S. Census Bureau website.

Note: The 2010 Census designates some areas as urban clusters (i.e., areas not defined as an urbanized area but still demonstrably urban). A proposed project in an urban cluster still meets the rural definition under Step 3. Only the census designation urbanized area disqualifies a project for the rural set-aside under this step.

Proceed as follows to satisfy Step 3:

a) Go to the NEW American FactFinder at the US Census Bureau website: http://factfinder2.census.gov/main.html 1) Select Topics in the left-hand menu 2) Expand Dataset 3) Select 2010 SF1 100% Data under Dataset 4) Expand Product Type 5) Select Detailed Table under Product Type 6) 2010 SF 1 100% Data and Detailed Table should now be listed as your selections 7) Select Geographies in the left-hand menu 8) Select Address Tab 9) Type the projects existing/anticipated address 10) On the project summary table, click the projects census tract, block group, and block to

add them to your selections 11) Select Topics again 12) Click the Urban and Rural link in the list on the right

b) If the table indicates that the total population of the census tract, block group, and/or block level is rural or inside urban clusters, the site will be considered rural. If the proposed project site meets these qualifications, print the census tract table and submit it along with the population estimate in Tab 3.

3

http://factfinder2.census.gov/main.htmlhttp://factfinder2.census.gov/main.html

Technical Assistance: If you have completed the previous steps and are still unsure as to the rural status of your project, you may also contact both HCD and RHS and request a status determination:

Mario Angel Division of Housing Policy Development California Department of Housing and Community Development 1800 3rd Street P.O. Box 952053 Sacramento, CA 94252-2053 Phone: 916-445-3485 Fax: 916-327-2643 http://www.hcd.ca.gov/hpd [email protected]

Debra Moretton Multifamily Housing Program Coordinator USDA, Rural Development California State Office 430 G Street, Agency 4169 Davis, CA 95616-4169 Phone: 530-885-6505, ext. 109 Fax: 530-823-5504 www.rurdev.usda.gov/ca [email protected]

You may also contact TCAC analyst Nicola Hil at [email protected] for assistance and further information regarding TCACs rural status requirements.

4

mailto:[email protected]:[email protected]/camailto:[email protected]://www.hcd.ca.gov/hpd

EXHIBIT AUSDA Section 515 Designated Places List

5

DESIGNATED PLACES FOR SECTION 515 NEW CONSTRUCTION APPLICATIONS Fiscal Year 2012

Places on this list are considered equal, with no regard to their order on the list. Inclusion on this list does not indicate that a need or demand for Section 515 has been established.

Applications for Section 515 new construction loans will be accepted for the following places only:

County Place Amador Ione Amador Jackson Amador Sutter Creek Calaveras Angels City (Angels Camp) Calaveras Arnold Calaveras Murphys (Family Only) Calaveras San Andreas (Elderly Only) Calaveras West Point Colusa Williams (Elderly Only) Contra Costa Knightsen Del Norte Crescent City Del Norte Crescent City North Del Norte Klamath Del Norte Smith River El Dorado Diamond Springs El Dorado El Dorado El Dorado Georgetown El Dorado Placerville El Dorado Pollock Pines Fresno Huron Humboldt Bayside Humboldt Garberville Humboldt Redway Humboldt Rio Dell Humboldt Willow Creek Imperial Seely Inyo Bishop Inyo Lone Pine Kern Lamont Kern Lost Hills Kern Taft Heights Kern Tehachapi Lake Clearlake Oaks Mendocino Laytonville Mendocino Willits Merced Gustine Mono Mammoth Lakes Monterey Castroville Monterey Chualar

1

Designated Places for Section 515 New Construction Applications for FY 2012 - continued

County Place Monterey Gonzales Monterey Las Lomas Monterey Salinas Monterey San Lucas Monterey Soledad Napa Calistoga Napa St. Helena Nevada Grass Valley Placer Colfax Placer Foresthill Placer Newcastle Placer Weimar Plumas Quincy Riverside Cabazon Riverside Winchester Sacramento Isleton San Benito Hollister San Benito San Juan Bautista San Bernardino Big Bear San Bernardino Big Bear Lake San Bernardino Lenwood San Bernardino Running Springs San Bernardino Wrightwood San Diego Alpine San Diego Borrego Springs San Diego Rainbow San Diego Valley Center San Joaquin Escalon San Joaquin Lockeford San Luis Obispo Atascadero San Luis Obispo Morro Bay San Luis Obispo Oceano Santa Barbara Guadalupe Santa Cruz Ben Lomond Santa Cruz Felton Santa Cruz Watsonville Shasta Cottonwood Sierra Loyalton Siskiyou Mt. Shasta Siskiyou Weed Siskiyou Yreka (Elderly Only) Solano Rio Vista Sonoma Cloverdale

2

Designated Places for Section 515 New Construction Applications for FY 2012 continued

County Place Sonoma Guerneville Sonoma Monte Rio Sonoma Sonoma Stanislaus Oakdale Stanislaus Patterson (Elderly Only) Stanislaus Riverbank Sutter Live Oak Tehama Red Bluff (Elderly Only) Trinity Weaverville Tuolumne Columbia Tuolumne Jamestown Tuolumne Sonora Tuolumne Tuolumne Ventura Piru Yolo Esparto

The following colonias are eligible to compete for the Colonias Set-Aside:

County Place Imperial Ocotillo Colonia Imperial Salton Sea Beach Colonia Imperial Seeley Colonia Riverside Mecca Colonia Riverside Thermal Colonia San Diego Jacumba Colonia

The following places have been identified as eligible high-need communities for rural rental housing from the FY 2011/2012 Annual Plan supplement to the State of CA, 2010-2015 Consolidated Plan:

County Place Amador Ione Amador Jackson Amador Plymouth Amador Sutter Creek Calaveras Angels Camp Del Norte Crescent City El Dorado Placerville Fresno Huron Humboldt Rio Dell Inyo Bishop Mendocino Willits Merced Gustine Mono Mammoth Lakes Monterey Gonzales Monterey Soledad Napa Calistoga Napa St. Helena

3

Eligible High-Needs Communities for FY 2012 - continued

County Place Nevada Grass Valley Nevada Nevada City Placer Colfax Placer Loomis San Benito Hollister San Benito San Juan Bautista San Luis Obispo Morro Bay Santa Barbara Guadalupe Santa Cruz Capitola Santa Cruz Scotts Valley Shasta Anderson Shasta Shasta Lake (Elderly Only) Sierra Loyalton Siskiyou Mount Shasta Siskiyou Weed Siskiyou Yreka (Elderly Only) Solano Rio Vista Stanislaus Riverbank Sutter Live Oak Tehama Red Bluff (Elderly Only) Tuolumne Sonora

The following Indian Tribes have been identified as high-need Indian Reservations or communities located within the boundaries of tribal allotted or trust land:

County Tribe/Reservation Del Norte Smith River Rancheria Del Norte Yurok Indian Reservation Humboldt Hoopa Valley Indian Reservation Imperial Fort Yuma Indian Reservation Inyo Big Pine Paiute Tribe of the Owens Valley Inyo Bishop Reservation Inyo Fort Independence Paiute Tribe Inyo Lone Pine Paiute-Shoshone Reservation Inyo Owens Valley Indian Housing Authority Riverside Cabazon Reservation Riverside Colorado River Reservation Riverside Torres Martinez Indian Reservation San Bernardino Chemhuevi Reservation San Diego Cuyupaipe San Diego Los Coyotes San Diego La Posta San Diego Manzanita San Diego Mesa Grande San Diego San Pasqual Reservation San Diego Santa Ysabel Tulare Tule River Reservation

4

EXHIBIT B

Department of Finance

2012 Population Estimates

(as available on January 1, 2013)

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

California 37,427,946 37,678,563 0.7

Alameda 1,517,756 1,532,137 0.9

Alameda 74,052 74,640 0.8

Albany 18,345 18,488 0.8

Berkeley 113,925 114,821 0.8

Dublin 46,207 46,785 1.3

Emeryville 10,110 10,200 0.9

Fremont 215,391 217,700 1.1

Hayward 145,101 147,113 1.4

Livermore 81,547 82,400 1.0

Newark 42,700 43,041 0.8

Oakland 392,333 395,341 0.8

Piedmont 10,710 10,807 0.9

Pleasanton 70,537 71,269 1.0

San Leandro 85,364 86,053 0.8

Union City 69,746 70,646 1.3

Balance Of County 141,688 142,833 0.8

Alpine 1,128 1,097 -2.7

Amador 37,571 37,120 -1.2

Amador 184 182 -1.1

Ione 7,499 7,259 -3.2

Jackson 4,618 4,600 -0.4

Plymouth 999 991 -0.8

Sutter Creek 2,501 2,478 -0.9

Balance Of County 21,770 21,610 -0.7

Butte 220,465 221,273 0.4

Biggs 1,707 1,696 -0.6

Chico 86,566 87,500 1.1

Gridley 6,582 6,576 -0.1

Oroville 15,512 15,563 0.3

Paradise 26,208 26,147 -0.2

Balance Of County 83,890 83,791 -0.1

Calaveras 45,092 44,840 -0.6

Angels City 3,792 3,752 -1.1

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Balance Of County 41,300 41,088 -0.5

Colusa 21,552 21,690 0.6

Colusa 5,991 6,050 1.0

Williams 5,200 5,245 0.9

Balance Of County 10,361 10,395 0.3

Contra Costa 1,056,306 1,065,117 0.8

Antioch 103,055 103,833 0.8

Brentwood 52,030 52,575 1.0

Clayton 10,942 10,996 0.5

Concord 122,599 123,206 0.5

Danville 42,217 42,450 0.6

El Cerrito 23,649 23,774 0.5

Hercules 24,153 24,272 0.5

Lafayette 24,024 24,159 0.6

Martinez 36,055 36,225 0.5

Moraga 16,076 16,152 0.5

Oakley 35,998 36,532 1.5

Orinda 17,714 17,819 0.6

Pinole 18,461 18,560 0.5

Pittsburg 63,735 64,706 1.5

Pleasant Hill 33,280 33,440 0.5

Richmond 104,382 104,887 0.5

San Pablo 28,931 29,105 0.6

San Ramon 73,111 74,378 1.7

Walnut Creek 64,710 65,233 0.8

Balance Of County 161,184 162,815 1.0

Del Norte 28,547 28,429 -0.4

Crescent City 7,508 7,429 -1.1

Balance Of County 21,039 21,000 -0.2

El Dorado 180,483 180,712 0.1

Placerville 10,306 10,369 0.6

South Lake Tahoe 21,328 21,343 0.1

Balance Of County 148,849 149,000 0.1

Fresno 936,089 945,711 1.0

Clovis 96,848 98,611 1.8

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Coalinga 17,996 16,817 -6.6

Firebaugh 7,591 7,794 2.7

Fowler 5,699 5,756 1.0

Fresno 497,561 505,009 1.5

Huron 6,765 6,786 0.3

Kerman 13,699 13,942 1.8

Kingsburg 11,465 11,536 0.6

Mendota 11,038 11,167 1.2

Orange Cove 9,163 9,319 1.7

Parlier 14,601 14,826 1.5

Reedley 24,407 24,622 0.9

Sanger 24,391 24,638 1.0

San Joaquin 4,010 4,031 0.5

Selma 23,307 23,687 1.6

Balance Of County 167,548 167,170 -0.2

Glenn 28,105 28,122 0.1

Orland 7,458 7,541 1.1

Willows 6,105 6,107 0.0

Balance Of County 14,542 14,474 -0.5

Humboldt 134,585 134,587 0.0

Arcata 17,681 17,752 0.4

Blue Lake 1,254 1,255 0.1

Eureka 27,034 26,960 -0.3

Ferndale 1,362 1,362 0.0

Fortuna 11,871 11,840 -0.3

Rio Dell 3,351 3,344 -0.2

Trinidad 365 364 -0.3

Balance Of County 71,667 71,710 0.1

Imperial 175,712 177,441 1.0

Brawley 25,226 25,465 0.9

Calexico 38,954 39,533 1.5

Calipatria 7,662 7,980 4.2

El Centro 43,013 43,396 0.9

Holtville 5,998 6,049 0.9

Imperial 15,042 15,353 2.1

Westmorland 2,247 2,270 1.0

Balance Of County 37,570 37,395 -0.5

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Inyo 18,489 18,461 -0.2

Bishop 3,859 3,858 0.0

Balance Of County 14,630 14,603 -0.2

Kern 844,480 850,006 0.7

Arvin 19,503 19,849 1.8

Bakersfield 350,020 354,480 1.3

California City 12,787 13,260 3.7

Delano 53,108 52,005 -2.1

Maricopa 1,156 1,163 0.6

McFarland 12,697 12,333 -2.9

Ridgecrest 27,835 28,089 0.9

Shafter 17,206 16,928 -1.6

Taft 9,284 8,906 -4.1

Tehachapi 14,432 13,872 -3.9

Wasco 25,893 25,324 -2.2

Balance Of County 300,559 303,797 1.1

Kings 152,533 152,419 -0.1

Avenal 15,055 14,885 -1.1

Corcoran 24,059 23,621 -1.8

Hanford 54,658 55,123 0.9

Lemoore 24,701 24,815 0.5

Balance Of County 34,060 33,975 -0.2

Lake 64,383 63,266 -1.7

Clearlake 15,199 14,912 -1.9

Lakeport 4,717 4,622 -2.0

Balance Of County 44,467 43,732 -1.7

Lassen 34,895 34,167 -2.1

Susanville 17,510 16,794 -4.1

Balance Of County 17,385 17,373 -0.1

Los Angeles 9,847,712 9,884,632 0.4

Agoura Hills 20,371 20,413 0.2

Alhambra 83,366 83,661 0.4

Arcadia 56,486 56,546 0.1

Artesia 16,560 16,594 0.2

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Avalon 3,768 3,780 0.3

Azusa 46,350 46,618 0.6

Baldwin Park 75,582 75,830 0.3

Bell 35,539 35,607 0.2

Bellflower 76,756 76,907 0.2

Bell Gardens 42,142 42,231 0.2

Beverly Hills 34,173 34,291 0.3

Bradbury 1,058 1,065 0.7

Burbank 104,193 104,427 0.2

Calabasas 23,109 23,683 2.5

Carson 91,455 91,828 0.4

Cerritos 49,128 49,223 0.2

Claremont 35,021 35,300 0.8

Commerce 12,846 12,871 0.2

Compton 96,820 97,058 0.2

Covina 47,880 48,038 0.3

Cudahy 23,847 23,893 0.2

Culver City 38,931 39,004 0.2

Diamond Bar 55,705 55,819 0.2

Downey 111,985 112,201 0.2

Duarte 21,358 21,411 0.2

El Monte 113,662 113,912 0.2

El Segundo 16,690 16,720 0.2

Gardena 58,946 59,124 0.3

Glendale 192,271 192,654 0.2

Glendora 50,207 50,361 0.3

Hawaiian Gardens 14,275 14,303 0.2

Hawthorne 84,762 85,047 0.3

Hermosa Beach 19,536 19,574 0.2

Hidden Hills 1,868 1,869 0.1

Huntington Park 58,216 58,329 0.2

Industry 439 436 -0.7

Inglewood 109,909 110,623 0.6

Irwindale 1,424 1,416 -0.6

La Canada Flintridge 20,279 20,335 0.3

La Habra Heights 5,334 5,352 0.3

Lakewood 80,172 80,378 0.3

La Mirada 48,608 48,697 0.2

Lancaster 157,629 157,826 0.1

La Puente 39,886 39,987 0.3

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

La Verne 31,122 31,461 1.1

Lawndale 32,824 32,887 0.2

Lomita 20,297 20,396 0.5

Long Beach 463,393 464,662 0.3

Los Angeles 3,806,411 3,825,297 0.5

Lynwood 69,506 69,897 0.6

Malibu 12,671 12,699 0.2

Manhattan Beach 35,209 35,239 0.1

Maywood 27,451 27,472 0.1

Monrovia 36,646 36,727 0.2

Montebello 62,723 62,857 0.2

Monterey Park 60,369 61,153 1.3

Norwalk 105,682 105,714 0.0

Palmdale 153,167 153,708 0.4

Palos Verdes Estates 13,465 13,516 0.4

Paramount 54,193 54,368 0.3

Pasadena 138,768 139,222 0.3

Pico Rivera 63,053 63,168 0.2

Pomona 149,452 149,950 0.3

Rancho Palos Verdes 41,721 41,897 0.4

Redondo Beach 66,895 67,007 0.2

Rolling Hills 1,866 1,875 0.5

Rolling Hills Estates 8,084 8,097 0.2

Rosemead 53,978 54,172 0.4

San Dimas 33,432 33,499 0.2

San Fernando 23,687 23,752 0.3

San Gabriel 39,796 39,926 0.3

San Marino 13,170 13,195 0.2

Santa Clarita 176,779 177,445 0.4

Santa Fe Springs 16,432 16,516 0.5

Santa Monica 90,080 90,223 0.2

Sierra Madre 10,936 10,963 0.2

Signal Hill 11,060 11,129 0.6

South El Monte 20,151 20,190 0.2

South Gate 94,563 94,320 -0.3

South Pasadena 25,664 25,725 0.2

Temple City 35,634 35,749 0.3

Torrance 145,770 146,115 0.2

Vernon 120 120 0.0

Walnut 29,407 29,661 0.9

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

West Covina 106,284 106,713 0.4

West Hollywood 34,599 34,681 0.2

Westlake Village 8,284 8,300 0.2

Whittier 85,482 85,654 0.2

Balance Of County 1,058,894 1,062,073 0.3

Madera 151,658 152,074 0.3

Chowchilla 18,765 17,817 -5.1

Madera 61,789 62,514 1.2

Balance Of County 71,104 71,743 0.9

Marin 253,040 254,790 0.7

Belvedere 2,069 2,090 1.0

Corte Madera 9,258 9,351 1.0

Fairfax 7,445 7,522 1.0

Larkspur 11,932 12,058 1.1

Mill Valley 13,967 14,172 1.5

Novato 51,970 52,447 0.9

Ross 2,419 2,443 1.0

San Anselmo 12,342 12,468 1.0

San Rafael 57,775 58,305 0.9

Sausalito 7,067 7,138 1.0

Tiburon 8,969 9,059 1.0

Balance Of County 67,827 67,737 -0.1

Mariposa 17,942 17,716 -1.3

Mendocino 87,712 87,572 -0.2

Fort Bragg 7,278 7,255 -0.3

Point Arena 448 446 -0.4

Ukiah 15,926 15,960 0.2

Willits 4,879 4,857 -0.5

Balance Of County 59,181 59,054 -0.2

Merced 257,098 258,736 0.6

Atwater 28,212 28,568 1.3

Dos Palos 4,956 4,975 0.4

Gustine 5,527 5,548 0.4

Livingston 13,219 13,364 1.1

Los Banos 36,397 36,546 0.4

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Merced 78,986 79,328 0.4

Balance Of County 89,801 90,407 0.7

Modoc 9,599 9,566 -0.3

Alturas 2,797 2,774 -0.8

Balance Of County 6,802 6,792 -0.1

Mono 14,348 14,391 0.3

Mammoth Lakes 8,245 8,257 0.1

Balance Of County 6,103 6,134 0.5

Monterey 416,968 420,668 0.9

Carmel-By-The-Sea 3,737 3,763 0.7

Del Rey Oaks 1,631 1,642 0.7

Gonzales 8,220 8,269 0.6

Greenfield 16,396 16,510 0.7

King City 12,942 13,028 0.7

Marina 19,758 19,996 1.2

Monterey 28,018 28,460 1.6

Pacific Grove 15,107 15,219 0.7

Salinas 150,989 152,401 0.9

Sand City 335 337 0.6

Seaside 32,806 33,160 1.1

Soledad 26,285 26,239 -0.2

Balance Of County 100,744 101,644 0.9

Napa 137,232 138,255 0.7

American Canyon 19,628 19,809 0.9

Calistoga 5,170 5,200 0.6

Napa 77,208 77,805 0.8

St Helena 5,829 5,875 0.8

Yountville 3,016 2,999 -0.6

Balance Of County 26,381 26,567 0.7

Nevada 97,944 97,182 -0.8

Grass Valley 12,736 12,638 -0.8

Nevada City 3,081 3,062 -0.6

Truckee 16,021 15,918 -0.6

Balance Of County 66,106 65,564 -0.8

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Orange 3,028,846 3,055,792 0.9

Aliso Viejo 48,310 48,988 1.4

Anaheim 340,995 343,793 0.8

Brea 40,060 40,932 2.2

Buena Park 80,858 81,460 0.7

Costa Mesa 110,008 110,757 0.7

Cypress 47,901 48,273 0.8

Dana Point 33,424 33,667 0.7

Fountain Valley 55,417 55,810 0.7

Fullerton 135,468 137,481 1.5

Garden Grove 171,307 172,648 0.8

Huntington Beach 190,355 192,524 1.1

Irvine 218,353 223,729 2.5

Laguna Beach 22,790 22,966 0.8

Laguna Hills 30,407 30,618 0.7

Laguna Niguel 63,221 63,691 0.7

Laguna Woods 16,221 16,334 0.7

La Habra 60,424 60,871 0.7

Lake Forest 77,481 78,036 0.7

La Palma 15,594 15,700 0.7

Los Alamitos 11,473 11,557 0.7

Mission Viejo 93,472 94,196 0.8

Newport Beach 85,367 85,990 0.7

Orange 137,086 138,010 0.7

Placentia 50,658 51,084 0.8

Rancho Santa Margarita 47,941 48,278 0.7

San Clemente 63,735 64,208 0.7

San Juan Capistrano 34,732 35,022 0.8

Santa Ana 325,420 327,731 0.7

Seal Beach 24,212 24,354 0.6

Stanton 38,313 38,498 0.5

Tustin 75,772 76,567 1.0

Villa Park 5,823 5,867 0.8

Westminster 89,926 90,677 0.8

Yorba Linda 64,847 65,777 1.4

Balance Of County 121,475 119,698 -1.5

Placer 351,463 355,328 1.1

Auburn 13,378 13,468 0.7

Colfax 1,966 1,977 0.6

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Lincoln 43,144 43,572 1.0

Loomis 6,460 6,500 0.6

Rocklin 57,767 58,295 0.9

Roseville 120,307 122,060 1.5

Balance Of County 108,441 109,456 0.9

Plumas 19,901 19,718 -0.9

Portola 2,087 2,050 -1.8

Balance Of County 17,814 17,668 -0.8

Riverside 2,205,731 2,227,577 1.0

Banning 29,723 29,965 0.8

Beaumont 38,034 38,851 2.1

Blythe 20,063 20,400 1.7

Calimesa 7,910 7,998 1.1

Canyon Lake 10,606 10,689 0.8

Cathedral City 51,400 51,952 1.1

Coachella 41,339 41,904 1.4

Corona 153,047 154,520 1.0

Desert Hot Springs 27,277 27,638 1.3

Eastvale 54,090 55,602 2.8

Hemet 79,309 80,089 1.0

Indian Wells 4,990 5,035 0.9

Indio 76,817 78,065 1.6

Jurupa Valley 0 96,456 --

Lake Elsinore 52,294 53,024 1.4

La Quinta 37,688 38,075 1.0

Menifee 79,139 80,589 1.8

Moreno Valley 194,451 196,495 1.1

Murrieta 104,051 104,985 0.9

Norco 26,968 27,053 0.3

Palm Desert 48,920 49,471 1.1

Palm Springs 44,829 45,279 1.0

Perris 69,506 70,180 1.0

Rancho Mirage 17,399 17,504 0.6

Riverside 306,069 308,511 0.8

San Jacinto 44,421 44,803 0.9

Temecula 101,255 103,092 1.8

Wildomar 32,414 32,719 0.9

Balance Of County 451,722 356,633 -21.1

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Sacramento 1,427,961 1,435,153 0.5

Citrus Heights 83,583 83,881 0.4

Elk Grove 154,440 155,937 1.0

Folsom 72,393 72,725 0.5

Galt 23,757 24,076 1.3

Isleton 808 810 0.2

Rancho Cordova 65,475 66,093 0.9

Sacramento 469,477 470,956 0.3

Balance Of County 558,028 560,675 0.5

San Benito 55,474 55,815 0.6

Hollister 35,123 35,533 1.2

San Juan Bautista 1,862 1,855 -0.4

Balance Of County 18,489 18,427 -0.3

San Bernardino 2,046,619 2,063,919 0.8

Adelanto 31,615 31,066 -1.7

Apple Valley 69,431 70,033 0.9

Barstow 22,764 23,019 1.1

Big Bear Lake 5,035 5,088 1.1

Chino 78,931 79,171 0.3

Chino Hills 75,089 75,655 0.8

Colton 52,319 52,690 0.7

Fontana 197,786 199,898 1.1

Grand Terrace 12,069 12,157 0.7

Hesperia 90,420 91,033 0.7

Highland 53,263 53,664 0.8

Loma Linda 23,239 23,389 0.6

Montclair 36,909 37,163 0.7

Needles 4,857 4,894 0.8

Ontario 164,836 166,134 0.8

Rancho Cucamonga 167,701 169,498 1.1

Redlands 69,002 69,498 0.7

Rialto 99,686 100,606 0.9

San Bernardino 210,110 211,674 0.7

Twentynine Palms 25,193 25,713 2.1

Upland 73,957 74,568 0.8

Victorville 116,857 119,059 1.9

Yucaipa 51,544 52,100 1.1

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Yucca Valley 20,764 20,916 0.7

Balance Of County 293,242 295,233 0.7

San Diego 3,115,810 3,143,429 0.9

Carlsbad 106,403 107,674 1.2

Chula Vista 245,987 249,382 1.4

Coronado 23,329 23,187 -0.6

Del Mar 4,182 4,194 0.3

El Cajon 99,981 100,562 0.6

Encinitas 59,827 60,346 0.9

Escondido 144,998 146,064 0.7

Imperial Beach 26,437 26,609 0.7

La Mesa 57,969 58,296 0.6

Lemon Grove 25,445 25,603 0.6

National City 58,688 58,967 0.5

Oceanside 167,943 169,319 0.8

Poway 48,088 48,382 0.6

San Diego 1,309,784 1,321,315 0.9

San Marcos 84,586 85,569 1.2

Santee 54,102 54,643 1.0

Solana Beach 12,928 13,000 0.6

Vista 94,269 95,036 0.8

Balance Of County 490,864 495,281 0.9

San Francisco 808,768 812,538 0.5

San Francisco 808,768 812,538 0.5

San Joaquin 689,160 695,750 1.0

Escalon 7,151 7,206 0.8

Lathrop 18,599 18,908 1.7

Lodi 62,344 62,825 0.8

Manteca 68,265 69,815 2.3

Ripon 14,356 14,535 1.2

Stockton 292,897 295,707 1.0

Tracy 83,242 83,900 0.8

Balance Of County 142,306 142,854 0.4

San Luis Obispo 270,305 271,483 0.4

Arroyo Grande 17,306 17,291 -0.1

Atascadero 28,601 28,477 -0.4

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

El Paso De Robles 29,918 30,225 1.0

Grover Beach 13,199 13,162 -0.3

Morro Bay 10,294 10,274 -0.2

Pismo Beach 7,682 7,675 -0.1

San Luis Obispo 45,269 45,308 0.1

Balance Of County 118,036 119,071 0.9

San Mateo 722,372 729,443 1.0

Atherton 6,890 6,888 0.0

Belmont 25,923 26,123 0.8

Brisbane 4,310 4,347 0.9

Burlingame 28,888 29,106 0.8

Colma 1,797 1,789 -0.4

Daly City 101,493 102,593 1.1

East Palo Alto 28,247 28,467 0.8

Foster City 30,660 30,895 0.8

Half Moon Bay 11,373 11,478 0.9

Hillsborough 10,880 11,006 1.2

Menlo Park 32,201 32,513 1.0

Millbrae 21,625 22,069 2.1

Pacifica 37,367 37,658 0.8

Portola Valley 4,373 4,411 0.9

Redwood City 77,299 78,244 1.2

San Bruno 41,663 42,451 1.9

San Carlos 28,494 28,719 0.8

San Mateo 97,557 98,298 0.8

South San Francisco 63,827 64,307 0.8

Woodside 5,313 5,386 1.4

Balance Of County 62,192 62,695 0.8

Santa Barbara 424,732 427,267 0.6

Buellton 4,854 4,858 0.1

Carpinteria 13,041 13,076 0.3

Goleta 29,887 29,930 0.1

Guadalupe 7,080 7,097 0.2

Lompoc 42,063 42,854 1.9

Santa Barbara 88,827 89,082 0.3

Santa Maria 99,582 100,199 0.6

Solvang 5,264 5,281 0.3

Balance Of County 134,134 134,890 0.6

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Santa Clara 1,794,337 1,816,486 1.2

Campbell 39,610 39,882 0.7

Cupertino 58,665 59,022 0.6

Gilroy 49,316 50,158 1.7

Los Altos 29,136 29,460 1.1

Los Altos Hills 7,969 8,027 0.7

Los Gatos 29,613 29,854 0.8

Milpitas 66,637 66,966 0.5

Monte Sereno 3,360 3,373 0.4

Morgan Hill 38,255 39,127 2.3

Mountain View 74,618 75,275 0.9

Palo Alto 64,853 65,544 1.1

San Jose 957,369 971,372 1.5

Santa Clara 117,998 118,813 0.7

Saratoga 30,153 30,363 0.7

Sunnyvale 140,898 142,896 1.4

Balance Of County 85,887 86,354 0.5

Santa Cruz 263,954 265,981 0.8

Capitola 9,923 9,981 0.6

Santa Cruz 61,245 61,955 1.2

Scotts Valley 11,581 11,641 0.5

Watsonville 51,226 51,611 0.8

Balance Of County 129,979 130,793 0.6

Shasta 177,516 177,823 0.2

Anderson 9,982 10,195 2.1

Redding 90,050 90,200 0.2

Shasta Lake 10,102 10,077 -0.2

Balance Of County 67,382 67,351 0.0

Sierra 3,182 3,152 -0.9

Loyalton 753 743 -1.3

Balance Of County 2,429 2,409 -0.8

Siskiyou 44,839 44,639 -0.4

Dorris 934 928 -0.6

Dunsmuir 1,641 1,627 -0.9

Etna 733 730 -0.4

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Fort Jones 746 743 -0.4

Montague 1,435 1,424 -0.8

Mount Shasta 3,376 3,354 -0.7

Tulelake 1,005 998 -0.7

Weed 2,986 2,959 -0.9

Yreka 7,788 7,750 -0.5

Balance Of County 24,195 24,126 -0.3

Solano 413,391 413,786 0.1

Benicia 26,906 26,919 0.0

Dixon 18,291 18,282 0.0

Fairfield 105,955 106,379 0.4

Rio Vista 7,373 7,418 0.6

Suisun City 27,992 27,978 -0.1

Vacaville 92,311 92,092 -0.2

Vallejo 115,773 115,928 0.1

Balance Of County 18,790 18,790 0.0

Sonoma 485,082 487,011 0.4

Cloverdale 8,623 8,629 0.1

Cotati 7,271 7,276 0.1

Healdsburg 11,420 11,442 0.2

Petaluma 58,033 58,165 0.2

Rohnert Park 40,818 40,846 0.1

Santa Rosa 168,034 168,841 0.5

Sebastopol 7,387 7,405 0.2

Sonoma 10,658 10,665 0.1

Windsor 26,803 27,003 0.7

Balance Of County 146,035 146,739 0.5

Stanislaus 516,244 519,940 0.7

Ceres 45,538 45,854 0.7

Hughson 6,687 6,799 1.7

Modesto 201,713 203,085 0.7

Newman 10,475 10,567 0.9

Oakdale 20,779 20,947 0.8

Patterson 20,501 20,634 0.6

Riverbank 22,775 22,924 0.7

Turlock 68,813 69,370 0.8

Waterford 8,478 8,533 0.6

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Balance Of County 110,485 111,227 0.7

Sutter 94,620 95,065 0.5

Live Oak 8,446 8,247 -2.4

Yuba City 64,792 65,300 0.8

Balance Of County 21,382 21,518 0.6

Tehama 62,985 63,177 0.3

Corning 7,583 7,586 0.0

Red Bluff 13,984 14,032 0.3

Tehama 414 416 0.5

Balance Of County 41,004 41,143 0.3

Trinity 13,738 13,722 -0.1

Tulare 445,183 450,840 1.3

Dinuba 21,869 22,614 3.4

Exeter 10,357 10,422 0.6

Farmersville 10,756 10,824 0.6

Lindsay 11,977 12,262 2.4

Porterville 54,676 55,107 0.8

Tulare 59,710 60,627 1.5

Visalia 125,342 126,864 1.2

Woodlake 7,305 7,377 1.0

Balance Of County 143,191 144,743 1.1

Tuolumne 55,048 53,834 -2.2

Sonora 4,894 4,788 -2.2

Balance Of County 50,154 49,046 -2.2

Ventura 827,874 832,970 0.6

Camarillo 66,140 66,407 0.4

Fillmore 15,085 15,145 0.4

Moorpark 34,629 34,826 0.6

Ojai 7,494 7,535 0.5

Oxnard 199,265 200,390 0.6

Port Hueneme 21,554 21,682 0.6

San Buenaventura 106,232 107,166 0.9

Santa Paula 29,464 29,882 1.4

Simi Valley 124,734 125,317 0.5

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

E-1: City/County Population Estimates with Annual Percent Change

January 1, 2011 and 2012

State/County/City

Total Population Percent

1/1/2011 1/1/2012 Change

Thousand Oaks 127,264 128,031 0.6

Balance Of County 96,013 96,589 0.6

Yolo 201,071 202,133 0.5

Davis 65,421 65,052 -0.6

West Sacramento 49,048 49,292 0.5

Winters 6,609 6,839 3.5

Woodland 55,345 55,646 0.5

Balance Of County 24,648 25,304 2.7

Yuba 72,316 72,615 0.4

Marysville 12,098 12,104 0.0

Wheatland 3,459 3,469 0.3

Balance Of County 56,759 57,042 0.5

Department of Finance

Demographic Research Unit

Phone (916) 323-4086

For more information: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

Released on May 1, 2012

http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php

EXHIBIT C

Health and Safety Code

Sections 50199.20 and 50199.21

http:50199.21http:50199.20

Health and Safety Code

Sections 50199.20 and 50199.21

50199.20.

(a) Not less than 20 percent of the federal ceiling on

low-income housing tax credits shall be set aside for allocation to

rural areas as defined in Section 50199.21. Any amount of credit set

aside for rural areas remaining after the ranking of credits in the

final cycle of any calendar year shall be available for allocation to

any eligible project.

(b) Up to 2 percent of the low-income housing tax credit available

under this chapter and Sections 12206, 17058, and 23610.5 of the

Revenue and Taxation Code may be set aside for small developments as

determined by the committee. Any amount of credit set aside for small

developments remaining after the ranking of projects in the final

cycle of any calendar year shall be available for allocation to any

eligible project.

(c) Not less than the amount specified in paragraph (4) of

subdivision (g) of Sections 12206, 17058, and 23610.5 of the Revenue

and Taxation Code shall be set aside to provide farmworker housing,

as defined in subdivision (h) of Section 50199.7 of the Health and

Safety Code.

50199.21.

"Rural area" for the purpose of this chapter and Sections 17058 and 23610.5 of the Revenue and Taxation Code, means an area, which, on January 1 of any calendar year satisfies any of the following criteria:

(a) The area is eligible for financing under the Section 515

program, or successor program, of the Rural Development

Administration of the United States Department of Agriculture.

(b) The area is located in a nonmetropolitan area as defined in

Section 50090.

(c) The area is either (1) an incorporated city having a

population of 40,000 or less as identified in the most recent Report

E-1 published by the Demographic Research Unit of the Department of

Finance, or (2) an unincorporated area which adjoins a city having a

population of 40,000 or less, provided that the city and its

adjoining unincorporated area are not located within a census tract

designated as an urbanized area by the United States Census Bureau.

The department shall assist in determinations of eligibility pursuant

to this subdivision upon request. With respect to areas eligible

under subdivision (b) and this subdivision, the committee may rely

upon the recommendations made by the department. Any inconsistencies

between areas eligible under subdivisions (a) and (b), and this

subdivision, shall be resolved in favor of considering the area a

rural area. Eligible and ineligible areas need not be established by

regulation.

http:50199.21http:50199.21http:50199.20http:50199.21http:50199.20

Methodology for Determining Rural Status of Project SitEXHIBIT A USDA Section 515 Designated Places ListEXHIBIT B Department of Finance 2012 Population EstimatesEXHIBIT C Health and Safety Code Sections 50199.20 and 50199.21